1.audit 审计 P2#XKG
2.attestation 鉴证 ) l:[^$=,
3.credibility 可信赖程度 e g;~zv
4.audit of financial statements 财务报表审计 `ZyI!"
5.agreed-upon procedures 执行商定程序 (MxQ+D\
6.high levels of assurance 高水平保证 ,St
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7.compilation 编制 R{<kW9!
8.reliability 可靠性 7q?,
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9.relevance 相关性 >UiYL}'br6
10.professional skepticism 职业谨慎 Y NKH N2E8
11.objectivity 客观性 n|9-KTe7|*
12. professional competence 专业胜任能力 X86O lP)eX
13.Senior/CPA-in-charge 项目经理 n|Q@UPb/=
14.audit engagement letter 业务约定书 ;- ~B)M_S`
15.recurring audit 连续审计 "O3tq =Q
16.the client 委托人 Lo{
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17.change CPA 更换注册会计师 SJb&m-
18.the existing CPA 现任注册会计师 %[Wh [zZy
19.the successor CPA 后任注册会计师 tdBm
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20.the preceding CPA前任注册会计师 0l )~i' '
21.issue the audit report 出具审计报告 +"
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22.expert 专家 vdivq^%=a
23.the board of directors 董事会 t5\-v_mG=&
24.knowledge of the entity‘ s business 了解被审计单位情况 LDgrR[
25.assess material misstatement risks评估重大错报风险 <\r T%f}3^
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xHv ZV<#
27.a general knowledge of —— 初步了解―――的情况 |W,&
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28.a more knowledge of—— 进一步了解的情况 e ^6)Zz1\
29.the prior year‘s working papers 以前年度工作底稿 YxYH2*q@
30.minutes of meeting 会议纪要 AYqX |
31.business risks 经营风险 4tRYw0f47
32.appropriateness 适当性 w'Y7Il C
33.accounting estimate 会计估计 \)#kquH/l
34.management representations 管理层声明 fInb[
35.going concern assumption 持续经营假设 I8hz( 2jI
36.audit plan 审计计划 7zXvnxYE
37.significant audit areas 重点审计领域 x9UX!Z5*>
38.error 错误 i1ixi\P{0
39.fraud舞弊 lA|
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40.modified or additional procedures 修改或追加审计程序 V,lOt4b
41.misappropriation of assets 侵占资产 PxWT1 !
42.transactions without substance 虚假交易 6iVxc|Ia
43.unusual pressures 异常压力 aL+
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44.the suspected noncompliance 涉嫌存在违法行为 rK' L6o
45.materialiy 重要性 {f/~1G[M
46.exceed the materiality level 超过重要性水平 }eCw6
47.approach the materiality level 接近重要性水平 $v4.sl:x
48.an acceptably low level 可接受水平 T"{>t
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 q6McG H T
50.misstatements or omissions 错报或漏报 Vz~{UHH6
51.aggregate 总计 .F9 8G/s
52.subsequent events 期后事项 PCHu #5j_a
53.adjust the financial statements 调整财务报表 l+xX/A)
54.perform additional audit procedures 实施追加的审计程序 g1/:Q%R,
55.audit risk 审计风险 \tf <B\oa
56.detection risk 检查风险 ]
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57.inappropriate audit opinion 不适当的审计意见 |7'df &CA
58.material misstatement 重大的错报 >,V9H$n
59.tolerable misstatement 可容忍错报 [\^ n=
60.the acceptable level of detection risk 可接受的检查风险
